the base is always acquisition cost

来源: 柠檬椰子汁 于 2024-02-22 06:54:51 [] [博客] [旧帖] [给我悄悄话] 阅读数 : (356 bytes)
本帖于 2024-02-22 09:18:17 时间, 由超管 论坛管理 编辑
回答: but still use the same base. 由 borisg 于 2024-02-22 06:48:05

the depreciation base is not the fair market value of the property on the placed-in-service date.  It is the aquisition cost.  If you paid the property (minus land) for 10K 20 years ago and it costs 1 mil now, your depreciation basis is still $10K.   This applies to machine, equipment, structure, facility etc. etc. 

所有跟帖： 

• but does the 27 1/2 year rule start from date of purchase? -borisg- ♂ 给 borisg 发送悄悄话 borisg 的博客首页 (169 bytes) () 02/22/2024 postreply 07:00:29

• I know this is counter-intuitive. -柠檬椰子汁- ♂ 给 柠檬椰子汁 发送悄悄话 柠檬椰子汁 的博客首页 (830 bytes) () 02/22/2024 postreply 07:09:32

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